Topics in public finance: social security and taxation

Summary The field of public finance focuses on the spending and taxing activities of governments and their influence on the allocation of resources and distribution of income. This work covers in three parts different topics related to public finance which are currently widely discussed in media and politics. The first two parts deal with issues on social security, which is in general one of the biggest spending shares of governments. The third part looks at the main income source of governments by analyzing the perceived value of tax competition. Part one deals with the current problem of increased early retirement by focusing on Switzerland as a special case. Early retirement is predominantly considered to be the result of incentives set by social security and the tax system. But the Swiss example demonstrates that the incidence of early retirement has dramatically increased even in the absence of institutional changes. We argue that the wealth effect also plays an important role in the retirement decision for middle and high income earners. An actuarially fair, but mandatory funded system with a relatively high replacement rate may thus contribute to a low labor market participation rate of elderly workers. We provide evidence using a unique dataset on individual retirement decisions in Swiss pension funds, allowing us to perfectly control for pension scheme details. Our findings suggest that affordability is a key determinant in the retirement decisions. The higher the accumulated pension capital, the earlier men, and to a smaller extent women, tend to leave the workforce. The fact that early retirement has become much more prevalent in the last 15 years is a further indicator of the importance of a wealth effect, as the maturing of the Swiss mandatory funded pension system over that period has led to an increase in the effective replacement rates for middle and high income earners. Part two covers the theoretical side of social security. Theories analyzing optimal social security benefits provide important qualitative results, by mainly using one general type of an economy. Economies are however very diverse concerning numerous aspects, one of the most important being the wealth level. This can lead to significant quantitative benefit differences that imply differences in replacement rates and levels of labor supply. We focus on several aspects related to this fact. In a within cohort social security model, we introduce disability insurance with an imperfect screening mechanism. We then vary the wealth level of the model economy and analyze how the optimal social security benefit structure or equivalently, the optimal replacement rates, changes depending on the wealth level of the economy, and if the introduction of disability insurance into a social security system is preferable for all economies. Second, the screening mechanism of disability insurance and the threshold level at which people are defined as disabled can differ. For economies with different wealth levels, we determine for different thresholds the screening level that maximizes social welfare. Finally, part three turns to the income of governments, by adding an element to the controversy on tax competition versus tax harmonization.2 Inter-jurisdictional tax competition can generate at least two potential benefits or costs: On a public level, tax competition may result in a lower or higher efficiency in the production of public services. But there is also a more private benefit in the form of an option for individuals to move to a community with a lower tax rate in the future. To explore the value citizens attach to tax competition we analyze a unique popular vote for a complete tax harmonization between communities in the third largest Swiss canton, Vaud. Although a majority of voters would have seemingly benefited from replacing the current tax rate by a revenue-neutral average tax rate, the proposal was rejected by a large margin. Our estimates suggest that the estimated combined perceived benefit from tax competition is in the range of 10%.

Rate and predictors of service disengagement in an epidemiological first-episode psychosis cohort.

OBJECTIVES: To assess the prevalence and predictors of service disengagement in a treated epidemiological cohort of first-episode psychosis (FEP) patients. METHODS: The Early Psychosis Prevention and Intervention Centre (EPPIC) in Australia admitted 786 FEP patients from January 1998 to December 2000. Treatment at EPPIC is scheduled for 18 months. Data were collected from patients' files using a standardized questionnaire. Seven hundred four files were available; 44 were excluded, because of a non-psychotic diagnosis at endpoint (n=43) or missing data on service disengagement (n=1). Rate of service disengagement was the outcome of interest, as well as pre-treatment, baseline, and treatment predictors of service disengagement, which were examined via Cox proportional hazards models. RESULTS: 154 patients (23.3%) disengaged from service. A past forensic history (Hazard ratio [HR]=1.69; 95%CI 1.17-2.45), lower severity of illness at baseline (HR=0.59; 95%CI 0.48-0.72), living without family at discharge (HR=1.75; 95%CI 1.22-2.50) and persistence of substance use disorder during treatment (HR=2.30; 95%CI 1.45-3.66) were significant predictors of disengagement from service. CONCLUSIONS: While engagement strategies are a core element in the treatment of first-episode psychosis, particular attention should be paid to these factors associated with disengagement. Involvement of the family in the treatment process, and focusing on reduction of substance use, need to be pursued in early intervention services.

Biomarkers for susceptibility to infection and disease severity in human malaria

Malaria remains a major infectious disease that affects millions of people. Once infected with Plasmodium parasites, a host can develop a broad range of clinical presentations, which result from complex interactions between factors derived from the host, the parasite and the environment. Intense research has focused on the identification of reliable predictors for exposure, susceptibility to infection and the development of severe complications during malaria. Although most promising markers are based on the current understanding of malaria immunopathogenesis, some are also focused more broadly on mechanisms of tissue damage and inflammation. Taken together, these markers can help optimise therapeutic strategies and reduce disease burden. Here, we review the recent advances in the identification of malarial biomarkers, focusing on those related to parasite exposure and disease susceptibility. We also discuss priorities for research in biomarkers for severe malaria.

La selva tecnológica: sistemas socitécnicos y antropología simétrica en comunidades ribereñas del Bajo Amazonas

El objetivo de esta tesis es reinterpretar la idea “tecnología” partiendo del ejemplo etnográfico de varias comunidades ribereñas del Bajo Amazonas. La hipótesis que va a defenderse es que si se trasciende la perspectiva técnica y se analiza la “tecnología” desde un punto de vista antropológico, ésta se revela como algo indisociable de otras dimensiones sociales como 1. el cuerpo, 2. el conocimiento local 3. la modernización, 4. la política agraria y 5. la espiritualidad. Los datos etnográficos se han obtenido durante diez meses de trabajo de campo en diversas comunidades ribereñas formadas, principalmente, por población mestiza. La situación híbrida de estos ribereños, que mantienen las técnicas tradicionales indígenas y a la vez se acomodan al influjo de la modernidad, permite tender un puente analítico entre la tecnología amazónica y la tecnología “occidental”. El objetivo teórico que subyace a la propia etnografía es establecer un eje de simetría entre ambos sistemas sociotécnicos, para lo cual se propone evitar la valoración de la tecnología en tanto que instrumento y einterpretarla como estrategia relacional. Partiendo de esa perspectiva analítica, a lo largo de este trabajo se verá cómo la antropología amazónica y la antropología de la tecnología, aparentemente disociadas, confluyen en un cuadro interpretativo según el cual los ribereños del Bajo Amazonas (y si la simetría es correcta, también la población postindustrial), tienden a disolver la clásica distinción naturaleza/cultura en la continuidad relacional generada por sus sistemas tecnológicos.

Hybrids and Regulation in the Global Political Economy

While regulation theory literature has made important contributions to the much-debated domain of globalisation by focusing on various aspects of post-Fordism, it has not yet fully engaged with the implications that can be drawn from critical approaches in international political economy. Recent studies have explored the transnational bases of new patterns and agents of change beyond states, firms and institutions traditionally involved in regulatory practices. Hybrid is often used as a default attribute reflecting lack of clear understanding of the breadth of this new type of influence and the opacity of the means involved. Drawing on the insights of philology and mythology, the paper argues that the notion of hybrid is relevant in elucidating the ontological ambiguity between imaginary and real aspects of globalisation. Furthermore, it specifies the categories involved in the analysis of emerging forms of hybrid regulation. Recent scholarship on globalisation tends to focus on the private-public nexus of the subjects involved in new forms of institutional arrangements and authority. Here, subjects, objects and space are analysed as joint issues. By focusing particularly on transformations affecting the role of the state, forms of competition, and their rescaling on a transnational basis, the concept of global hybrid is seen as complementary to the emancipation of regulation approaches from early emphasis on national levels of compromises.

El arte que traduce. 1995-2010: la traducción como mediación cultural en los procesos de transmisión y recepción de las obras de arte

El trabajo de investigación realizado durante los tres últimos años de beca se centra en las teorías críticas y en las prácticas artísticas contemporáneas que utilizan la traducción como mediación cultural en los procesos de transmisión y recepción de las obras de arte contemporáneo. En el contexto artistico contemporáneo la traducción es entendida como intercambio, adaptación, traslado o transacción. Tomando como referentes conceptuales las teorías nacidas en el marco interdisciplinar de los Estudios Visuales y de los Estudios de Traducción, dicha investigación se ha centrado en el análisis del fenómeno de la traducción en la producción artística. A partir de este análisis se han investigado las conexiones entre estas disciplinas humanísticas y la práctica artística, así como la problemática que éstas conllevan en la formulación de nuevos criterios y nuevas categorías de la Historia del Arte actual. En la práctica artística cuestiones relativas a la traducción se han podido integrar al arte visual: por un lado como práctica indispensable para la comprensión e interpretación de la obra de arte entre diferentes contextos geográficos o culturales, y por otro, como elemento “formal” indispensable para la realización de los artefactos artísticos que, a su vez, quieren interpretar diferentes realidades sociales, antropológicas o políticas. Sobretodo a partir de la serie On Translation del artista catalán Antoni Muntadas, así como de otros artistas de varios contextos geográficos y culturales, se han analizado las dinámicas prácticas y teóricas de la traducción que acompañan el proceso de la realización de los artefactos artísticos. Muchas de estas obras de arte contemporáneo asimilando los significantes propios del contexto cultural, social, político, económico, y utilizando elementos formales variados (sobretodo tecnológicos) necesitan de un análisis interdisciplinar.

9

Using analytical tools from game theory, we investigate the relevance of a series of hypotheses concerning natal dispersal, focusing in particular on the interaction between inbreeding and kin competition, as well as on the components of mating and social systems that are likely to interfere with these phenomena. A null model of pure kin competition avoidance predicts a balanced equilibrium in wich both sexes disperse equally. Inbreeding costs have the potential to destabilize the equilibrium, resulting in strongly sex-biased dispersal. This effect is mostly evident when the peculiarities of the mating system induce asymmetries in dispersal and/or inbreeding costs, or when kin cooperation counteracts kin competition. Inbreeding depression, however, is not the only possible cause for sex biases. The relevance of our results to empirical findings is dicussed and suggestions are made for further empirical or modelling work.

Procedures for monitoring recombinant erythropoietin and analogs in doping.

Hemoglobin concentration is one of the principal factors of aerobic power and, consequently, of performance in many types of physical activities. The use of recombinant human erythropoietin is, therefore, particularly powerful for improving the physical performances of patients, and, more generally, improving their quality of life. This article discusses procedures for monitoring recombinant erythropoietin and its analogues in doping for athletic performance.

The sustainability of a Spanish Regional Virtual Library

Objectives: The Andalusian Health e-Library (BV-SSPA) is the National Health Library in the region of Andalusia (Spain). It is a corporate hospital library created in 2006. The year 2012 is a turning point for the Spanish economy, and the BV-SSPA has to demonstrate that it is cost-effective and sustainable. Methods: Andalusia is a wide Spanish region with more than 8 million inhabitants, more than 100,000 health professionals for 41 hospitals, 1,500 primary health care centers, and 28 centers for nonmedical attention purposes, and the BV-SSPA was created to cover all these health services. It was appointed the only intermediary for contracting electronic resources destined to the Andalusian Health System. Hospitals are not allowed to subscribe any resources, and the same services are offered for the whole system. Results: In 2011, the BV-SSPA reached the biggest electronic health sciences resource collection in Spain: a total amount of 2,431 subscribed titles, besides 8 databases and other scientific information resources. The following goals were also achieved: • Cost-effectiveness: In 2011, the BV-SSPA represented a saving percentage of 25.42% compared to the individual hospital subscription costs if they would have continued their contracting. • Efficiency: Central purchasing has meant for the Andalusian health professionals, the democracy of research resource access. Some services were also created: • integrated and safe remote access to all the library resources independent of the user’s location • citizenship website, where the resources for citizenship are grouped • Centralized Document Supply Service, focusing all the article orders from and for the Andalusian Health System • institutional repository, which contains the whole intellectual, scientific production generated by the Andalusian health professionals • computer application to study the Andalusian health system scientific production • Social media as instrument for communicating with users • science web, a defined space for researchers. Conclusions: Although Andalusia is facing a dreadful economic situation, the BV-SSPA has demonstrated its sustainability: • For 2012 renewals, it carried out a statistics study allowing obtaining enough data for deciding which titles were not being discharged by users. • Titles with no discharges or without impact factor were rejected after strong negotiation with suppliers, as the BV-SSPA after 6 years on, is considered a strong dealer by them. • This meant savings of 14% from the original budget for 2012, which allowed the continuity of the BV-SSPA without decreasing the quality offered to their users.

Increased hepcidin expression in multibacillary leprosy

Iron is essential for all organisms and its availability can control the growth of microorganisms; therefore, we examined the role of iron metabolism in multibacillary (MB) leprosy, focusing on the involvement of hepcidin. Erythrograms, iron metabolism parameters, pro-inflammatory cytokines and urinary hepcidin levels were evaluated in patients with MB and matched control subjects. Hepcidin expression in MB lesions was evaluated by quantitative polymerase chain reaction. The expression of ferroportin and hepcidin was evaluated by immunofluorescence in paucibacillary and MB lesions. Analysis of hepcidin protein levels in urine and of hepcidin mRNA and protein levels in leprosy lesions and skin biopsies from healthy control subjects showed elevated hepcidin levels in MB patients. Decreases in haematologic parameters and total iron binding capacity were observed in patients with MB leprosy. Moreover, interleukin-1 beta, ferritin, soluble transferrin receptor and soluble transferrin receptor/log ferritin index values were increased in leprosy patients. Hepcidin was elevated in lepromatous lesions, whereas ferroportin was more abundant in tuberculoid lesions. In addition, hepcidin and ferroportin were not colocalised in the biopsies from leprosy lesions. Anaemia was not commonly observed in patients with MB; however, the observed changes in haematologic parameters indicating altered iron metabolism appeared to result from a mixture of anaemia of inflammation and iron deficiency. Thus, iron sequestration inside host cells might play a role in leprosy by providing an optimal environment for the bacillus.

Solucions per a la virtualització de servidors

Projecte sobre la comparativa de cinc solucions de virtualització centrant-nos especialment en el rendiment de les màquines virtualitzades, extraient informació d'aquestes mitjançant la utilització de benchmarks i posterior anàlisi de les dades obtingudes.

Immunomodulation nutritionnelle chez les patients atteints de mucoviscidose

SUMMARY Pulmonary Pulmonary disease is the primary cause of morbidity and mortality in cystic fibrosis patients (CF). Airways of CF patients are early colonized by various bacteriae, and an intense inflammatory response participates to airways destruction. Accumulation of neutrophils releasing proteolytic enzymes and free radicals induce progressive lung tissue destruction in CF. Among several inflammatory mediators implicated in this process, chemotactic factors such as leukotriene B4 (LTB4), product of arachidonic omega-6 polyunsaturated fatty acid (PUFA), plays an important role. Many anti-inflammatory therapies including corticosteroids, ibuprofen, macrolides, antioxidants and antiproteinases have been proposed in CF over the last 20 years. In complement to these various approaches, dietary supplementation with polyunsaturated fatty acids (PUFA) omega-3, known to favor the synthesis of less inflammatory leukotriene B5 (LTB5), could also represent a potential. therapy. The objective of this thesis was to assess the impact of this nutritional approach on several CF neutrophil functions. In addition, we have also examined the influence of this approach on various clinical parameters, to assess the feasibility of future studies specifically oriented towards clinical effects. To that endeavour, a high performance liquid chromatography method has been developed and validated, allowing the simultaneous determination of LTB4 and LTB5 produced by stimulated human polymorphonuclear leukocytes. This method was applied for the analysis of samples collected from CF patients taking part to a double-blind, randomized, crossover placebo-controlled clinical trial aiming at evaluating in these patients the immunomodulatary effect of a liquid supplementation enriched in omega-3 PUFA in CF. This study has shown that omega-3 PUFA are incorporated in CF neutrophil membranes and results into a modulation of leucotrienes B production, as testified by a three fold decrease in LTB4/LTB5 ratio after omega-3 PUFA supplementation. However, no clinical improvement was observed upon omega-3 supplementation, very reproducible results observed allow to be optimistic for a future larger trial focused on clinical outcomes. In conclusion, even if the results show that omega-3 PUFA are absorbed by CF patients and that the subsequent decrease in LTB4/LTB5 ratio suggests that in such conditions, neutrophils may produce less pro-inflammatory mediators, the clinical relevance of those observations remains to be demonstrated. Future multicentric studies focusing on clinical endpoints are still warranted to determine the importance of omega-3 PUFA in CF therapeutics. RÉSUMÉ Les patients atteints de mucoviscidose (patients CF) souffrent d'infections pulmonaires récurrentes. Celles-ci provoquent un afflux permanent de neutrophiles dans le poumon, neutrophiles qui libèrent des enzymes protéolytiques et des radicaux libres responsables à long terme de la destruction du tissu pulmonaire et, finalement, de l'insuffisance respiratoire, première cause de morbidité et de mortalité chez ces patients. La réponse inflammatoire ainsi induite peut être réduite par divers traitements anti-inflammatoires, tels que corticoïdes, anti-inflammatoires non stéroïdiens ou azithromycine. L'apport oral en acides gras polyinsaturés (AGPI) oméga-3 pourrait être une autre approche thérapeutique intéressante. Ces nutriments sont décrits comme possédant des propriétés anti-inflammatoires notamment en favorisant la synthèse d'eicosanoïdes pourvus d'une activité inflammatoire moindre par rapport à ceux issus d'une autre famille d'AGPI, les oméga-6. Ce travail de thèse a pour objectif premier d'évaluer l'impact de cette approche nutritionnelle sur diverses fonctions du neutrophile chez des patients CF. Cependant un intérêt de nature prospective a également été porté à certains paramètres cliniques, afin d'évaluer la faisabilité d'une future étude axée sur des effets cliniques. Pour ce faire, une méthode de chromatographie liquide à haute performance couplée à un spectromètre de masse a été développée et validée. Cette analyse devait permettre le dosage simultané de deux eicosanoïdes, le leucotriène B4 (LTB4) issu des AGPI oméga-6 et le leucotriène B5 (LTB5) issu des AGPI oméga-3. Puis, une étude clinique, double aveugle, randomisée, croisée sans période de washout, mais contrôlée avec un placebo, a été mise au point pour évaluer l'effet immunomodulateur de ces AGPI oméga-3 donnés sous la forme d'un liquide nutritif chez des patients CF. Les résultats de cette étude ont permis de démontrer l'absorption intestinale des AGPI oméga-3 par les patients. De plus, leur administration a permis de modifier la production de teucotriène B. En effet, le ratio LTB4/LTB5 a été diminué de près de trois fois sous liquide nutritif enrichi en AGPI oméga-3. Enfin aucune différence n'a pu être notée pour les paramètres cliniques; toutefois les résultats reproductibles observés permettent d'envisager qu'une future étude multicentrique axée sur des effets cliniques est faisable. En conclusion, la modification de la composition en AGPI membranaires du neutrophile observée durant cette étude laisse penser que ces nutriments sont absorbés par les patients CF. La modulation de la production en LTBs qui en découle permet d'envisager un potentiel effet anti-inflammatoire. Toutefois, la relevance clinique de ces observations restent à être démontrée. A l'heure actuelle, une étude multicentrique, focalisée sur des paramètres cliniques, est nécessaire avant de pouvoir se prononcer sur l'utilisation des AGPI oméga-3 chez les patients CF.

L'ús de les xarxes socials en activitats de promoció de l'activitat física en hospitals americans

En la present investigació s'analitzen catorze hospitals ubicats als Estats Units, amb l'objectiu d'analitzar l'ús de les xarxes socials, centrant-nos en la promoció que en realitzen de l'activitat física, a partir de les diferents xarxes socials.

Route optimization and customization using real geographical data in Android mobile devices

Nowadays, there are several services and applications that allow users to locate and move to different tourist areas using a mobile device. These systems can be used either by internet or downloading an application in concrete places like a visitors centre. Although such applications are able to facilitate the location and the search for points of interest, in most cases, these services and applications do not meet the needs of each user. This paper aims to provide a solution by studying the main projects, services and applications, their routing algorithms and their treatment of the real geographical data in Android mobile devices, focusing on the data acquisition and treatment to improve the routing searches in off-line environments.

Changing paradigms--an update on the multidisciplinary management of malignant glioma.

Treatment of malignant glioma requires a multidisciplinary team. Treatment includes surgery, radiotherapy, and chemotherapy. Recently developed agents have demonstrated activity against recurrent malignant glioma and efficacy if given concurrently with radiotherapy in the upfront setting. Oligodendroglioma with 1p/19q deletions has been recognized as a distinct pathologic entity with particular sensitivity to radiotherapy and chemotherapy. Randomized trials have shown that early neoadjuvant or adjuvant administration of procarbazine, lomustine, and vincristine chemotherapy prolongs disease-free survival; however, it has no impact on overall survival. Temozolomide, a novel alkylating agent, has shown modest activity against recurrent glioma. In combination with radiotherapy in newly diagnosed patients with glioblastoma, temozolomide significantly prolongs survival. Molecular studies have demonstrated that the benefit is mainly observed in patients whose tumors have a methylated methylguanine methyltransferase gene promoter and are thus unable to repair some of the chemotherapy-induced DNA damage. For lower-grade glioma, the use of chemotherapy remains limited to recurrent disease, and first-line administration is the subject of ongoing clinical trials. Irinotecan and agents like gefitinib, erlotinib, and imatinib targeting the epidermal growth factor receptor and platelet-derived growth factor receptor have shown some promise in recurrent malignant glioma. This review summarizes recent developments, focusing on the clinical management of patients in daily neuro-oncology practice.